Sanjib Kumar Mohanty, Bhubaneswar V. DCIT, Circle-2(1), Bhubaneswar

ITA 71/CTK/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3183 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 23-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 142(1); 68

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PA V AN KUMAR GADALE, JM . / ITA NO. 71 /CTK/201 8 ( [ [ / ASSESSMENT YEAR : 20 1 4 - 20 1 5 ) SRI SANJIB KUMAR MOHANT Y, PLOT NO.1038/2679, PRAKRUTI VIHAR, BARAMUNDA, BHUBANESWAR - 751003 VS. DCIT, CIRCLE - 2(1), BHUBANESWAR ./ ./ PAN/GIR NO. : A GGPM 6814 N ( / APPELLANT ) .. ( / RESPONDENT ) [ /AS SESSEE BY : NONE /REVENUE BY : SHRI SUBHENDU DUTTA , DR / DATE OF HEARING : 2 0 / 0 8 /201 8 / DATE OF PRONOUNCEMENT 21 / 0 8 /201 8 / O R D E R PER SHRI PA V AN KUMAR GADALE, JM : TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 2 , BHUBANESWAR , DATED 24.11.2017 PASSED IN I.T.APPEAL NO. 0248 / 16 - 17 FOR THE ASSESSMENT YEAR 201 4 - 201 5 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING, NEITHER ANY ADJOURNMENT PETITION HAS BEEN FI LED BY THE ASSESSEE. THEREFORE, THE BENCH DECIDED TO DISPOSE OFF THE APPEAL OF THE ASSESSEE AFTER CONSIDERING THE MATERIAL FACTS AVAILABLE ON RECORD AND THE SUBMISSIONS OF LD. DR. 3 . THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL : - 1. FOR THAT ORDER DATED 24.11.2017 AS PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - I, BHUBANESWAR IS FAR FROM JUST AND LEGAL ON THE FACTS AND IN THE CIRCUMSTANCES ON THE CASE. 2. FOR THAT LD. COMMISSIONER OF INCOME TAX (APPEALS) - I, BHUBANESWAR IS NOT JUST IFIED TO DISMISS THE APPEAL OF THE ITA NO. 71 /CTK/201 8 2 ASSESSES WITHOUT PROVIDING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE. 3. FOR THAT ADDITION OF SUNDRY CREDITORS OF RS.1,08,32,690/ - CONFIRMED BY THE LD. COMMISSIONE R OF INCOME TAX (APPEALS) - I, BHUBANESWAR U/S - 68 OF THE INCOME TAX ACT, 1961 IS ILLEGAL AND UNJUSTIFIED ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE. 4 . BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS A CIVIL CONTRACTORS AND FILED THE RETURN OF INCOM E ELECTRONICALLY ON 18.12.2014 FOR THE A.Y. 201 4 - 201 5 DECLARING TOTAL INCOME OF RS. 18,22,720/ - . THE RETURN OF INCOME WAS PROCESSED U/S.143(1) OF THE ACT. S UBSEQUENTLY THE CASE WAS SELECTED UNDER SCRUTINY UNDER CASS AND NOTICES U/S.143(2) & 142(1) OF THE ACT WERE ISSUED. IN COMPLIANCE OF THE SAME, LD. AR APPEARED BEFORE THE AO AND CASE WAS DISCUSSED. THEREAFTER T HE AO COMPLETED THE ASSESSMENT ASSESSING TOTAL INCOME AT RS.1, 26 , 55 , 410 / - AND PASSED ORDER U/S.143(3) OF THE ACT , DATED 30 .03 .2016 MAKING ADDITION U/ S.68 OF THE ACT . 5 . AGGRIEVED BY THE ORDER OF AO, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A). IN THE APPELLATE PROCEEDINGS , THE ASSESSEE HAS NOT COMPLIED THE STATUTORY NOTICE, THEREFORE, THE CIT(A) AFTER CONSIDERING THE FINDINGS OF THE AO, AND THE ADDITION MADE U/S.68 OF THE ACT BY THE AO AND DISMISSED THE APPEAL OF THE ASSESSEE. 6 . AGGRIEVED BY THE ORDER OF THE CIT(A) THE ASSESSEE HAS FILED AN APPEAL BEFORE THE TRIBUNAL. 7 . L D.DR RELIED ON THE ORDER OF CIT(A) AND PRAYED THAT THE ASSESSEE HAS NOT COMPLIED THE HEARING NOTICE AND AGAIN PRAYING FOR OPPORTUNITY WITHOUT EXPLAINING THE REASONABLE CAUSE. ITA NO. 71 /CTK/201 8 3 8 . WE HAVE HEARD SUBMISSIONS OF LD. DR AND PERUSED THE MATERIALS AVAILABLE ON RECORD. W E FOUND THAT THE LD. CIT(A) HAS REFERRED TO THE HEARING D ATES POSTED ON 18.10.2017,30.10.2017 & 13.11.2017 . PRIMA FACIE IT SHOWS THAT THE ASSESSEE HAS NOT MADE A VIGILANT ATTEMPT TO APPEAR BEFORE THE APPELLATE AUTHORITIES. THEREFORE, WE CONSIDERING THE APPARENT FACTS AND ALSO THE CONDUCT OF THE ASSESSEE IN NON - C OMPLIANCE WITH THE DATE OF HEARING AND K EEPING IN VIEW THE ABOVE BACK GROUND OF THE CASE AND ALSO THE PRAYER OF THE ASSESSEE IN THE INTEREST OF RENDERING SUBSTANTIAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE, WE ARE OF THE CONSID ERED VIEW THAT NO LOSS WILL BE CAUSED TO THE REVENUE IF ONE MORE OPPORTUNITY IS ALLOWED TO THE ASSESSEE TO PRESENT ITS APPEAL BEFORE THE CIT(A). BUT, KEEPING IN VIEW THE CONDUCT OF THE ASSESSEE BEFORE THE CIT(A), WE DIRECT THE ASSESSEE TO DEPOSIT RS. 10 000/ - (RUPEES TEN THOUSAND ONLY) BY WAY OF COST TO THE DEPARTMENT WITHIN A PERIOD OF ONE MONTH FROM THE DATE OF THIS ORDER AND THE ASSESSEE SHALL PRODUCE A COPY OF PAYMENT RECEIPT OF COST AS EVIDENCE BEFORE THE CIT(A). 9 . WITH THE ABOVE DIRECTION S , APPEAL OF THE ASSESSEE IS RESTORED BACK TO THE FILE OF CIT(A) TO DISPOSE OFF THE APPEAL OF THE ASSESSEE AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. IT IS MADE CLEAR THAT THE CIT(A) SHALL BE AT LIBERTY TO PASS ANY ORDER AS HE MAY DEEM FIT IN THE MATTER, IF THE ASSESSEE FAILS TO COOPERATE WITH HIM ON THE DATES OF HEARING FIXED BY HIM. WE ORDER ACCORDINGLY. ITA NO. 71 /CTK/201 8 4 10 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 21 / 08 / 201 8 . S D/ - ( N.S.SAINI ) S D/ - ( PAVAN KUMAR GADALE ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER CUTTACK ; DATED 21 / 08 /201 8 . . / PKM , SENIOR PRIVATE SECRETARY / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PR IVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - SRI SANJIB KUMAR MOHANTY, PLOT NO.1038/2679, PRAKRUTI VIHAR, BARAMUNDA, BHUBANESWAR - 751003 2. / THE RESPONDENT - DCIT, CIRCLE - 2(1), BHUBANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. [ / GUARD FILE. //TRUE COPY//